Order AAAR/2/2024 (AR)

In re: ARUN COOLING HOME

Date Issued: 22 January 2024
Source: 2024 (85) G.S.T.L. 98 (App. A.A.R. - GST - T.N.)
Views: 12

Summary

Advance ruling - Appellate authority - Appeals to - Limitation period - Appellant was engaged in running cold storage of agriculture produces like tamarind, apple, dates, potato, tomato and chilies - Assessee suffered from COVID during period of pronunciation of verdict of AAR and he was advised by his doctor to be in rest for 2 years as he was a senior citizen - Thus appeal against order of AAR was filed after a delay of 920 days - Assessee had filed application for condonation of delay - HELD : As per Section 100 of CGST Act, 2017 appeal has to be filed within 30 days from date of communication of AAR order that is sought to be challenged and appellate authority is empowered to allow appeal to be presented within further period not exceeding 30 days if it is satisfied that assessee was prevented by sufficient cause from presenting appeal within initial period of 30 days - In instant case, there had been a delay of 920 days from last date of filing appeal under Section 100(2) - Hence, appellate authority was not empowered to condone said delay in filing - Therefore, appeal filed by assessee was to be dismissed on ground of limitation without going into merits - Section 100 of…